Equity incentive is mainly to give employees some shareholders' rights and interests by attaching conditions, so that they can have a sense of ownership, thus forming a whole body of interests with enterprises, promoting the growth of enterprises and employees, and then helping enterprises achieve the long-term goal of stable development. Because once the equity incentive scheme is fulfilled, the company needs to pay a certain amount of cash, so the virtual equity incentive model is more suitable for companies with abundant cash flow.